Here I am giving you question paper for Government Of himachal Pradesh Board Of Departmental Examination Excise and Taxation Inspector Entrance Examination..

PAPER-3 LAW RELATING TO ALLIED TAXES
Time Allowed:3 Hours Max.Marks:100
Note: (i) Attempt any five questions. All questions carry equal marks.
(ii) Relevant provisions from the Acts and Rules should be quoted while answering
the questions.
(iii) Only Bare Acts and Rules (without commentary) are allowed inside the
Examination Hall.

Q.No.1(a) “ Admission to an entertainment,”
(b) “Television exhibition,”
© Entertainment,
(d) Cable Television,
(e) “New Hotel,”
(f) “Luxury Provided in a Hotel,”
(g) Distance covered or being covered;
(h) Scheduled Kilometers;
(i) “Goods Receipt;”
(j) “Guest.”

(20 marks)

Q.No.2 Explain the ‘ Mode of determination of lump- sum entertainment duty’ What is
The rate of entertainment duty for admission to an entertainment in a Cinema
House?
(20 marks)

Q.No.3 Elucidate the method regarding of tax under the H.P. Taxation ( on certain
Goods carried by road) Act, 1999 by quoting relevant provisions. Also
Mention rates of tax on either of the five ‘items’ know to you as per schedule
Annexed to the Act (ibid).
(20 marks)

Q.No.4 Write short notes on any two of the following:-
i) Critical analysis of the provision regarding ‘ collection of tax by a person
selling or causing or authorizing to cause dispatch of goods for carriage by
road.
(10 marks)

ii) Provisions and quantum of imposition of penalties on different kinds of
defaults and offences under the H.P. Tax ( on luxuries in hotels and lodging
houses) Act 1979.
(10 marks)

iii) Substantive and procedural provisions of registration under the HPPGT Act,
1955. (10 marks)

Q.No.5 Elaborate the provisions regarding the ‘Registration of a proprietor’ under the
H.P. Tax on luxuries (in hotels and lodging houses) Act, 1979 and Rules
Framed thereunder
(20 marks)

Q.No.6 Describe the procedure of assessment under the HP passenger and good
Taxation Act and Rules framed thereunder. Highlight the position distinctively
For the ‘ stage- carries and the’ contract carriages at present.
(20 marks)

Q.No.7 Dwell upon the circumstances which justify the filing of an ‘Apeal’ or a
“Revisional Application” as per the H.P. Entertainment Duty Act, 1968 and
the Rules framed there under. Describe the various authorities competent to
do so along with their powers.
(20 marks)

Q.No.8 (a) Discuss the various provisions regarding filing of returns both under the HP
PGT Act, 1955 and the HP Tax on luxuries ( in hotels and lodging houses)
Act, 1979.
(10 marks)

(b) Also explain the provisions regarding ‘payment of interest’ by a defaulter
under the both the Acts ( ibid) mentioned I part (a) of the question. What steps
would you take as an Excise & Taxation Inspector to check evasion of tax
under the said enactments?
(10 marks)

Q.No.9 Comment on the following:
a) An Excise and Taxation Inspector posted on a barrier charges tax @ Rs. Four
per bag on cement for the first slab of 150 kms. And @ Rs. three per bag for
the subsequent slab of 150 kms.

b) A Proprietor a hotel eligibal to tax under the luxury Tax Act rents it out on
‘Time- store basis’ and also charges separately for the conferences held in the
‘Conference-room’ of the hotel. Would you assess him to luxury tax? If so,
how?

c) What offences under the Motor Vehicle Act, 1988 can be taken cognizance of
by an officer incharge of a barrier administered by the E&T department?
d) How would you levy tax as an Excise & Taxation Inspector on a ‘ passenger
carrier’ which is detected by you as carrying goods for the sale on ‘ hire and
reward’ basis.
( 5 x 4 marks)